The audit program usually states all four of the choices below, but it always includes the:
A) sample sizes.
B) timing of the tests.
C) audit procedures.
D) particular items to select.

Question

Quizplus · Accepted Answer

The audit program always includes audit procedures, which outline the specific steps the auditor will take to gather evidence and test controls. Sample sizes, timing of tests, and particular items to select are also commonly included in the audit program, but they may vary depending on the specific audit engagement.

The Audit Program Usually States All Four of the Choices